P. Ulaganathan & Another v. The Inspector General of Registration, Santhome, Chennai & Others
2009-09-09
N.KIRUBAKARAN
body2009
DigiLaw.ai
Judgment :- By consent of both sides, the writ petitions have been taken up for final disposal. The writ petitioners have come before this court praying for issuance of writ of mandamus directing the second and third respondents to register and return the document P.Nos.39,40 and 35 of 2009 dated 7. 2009,7. 2009 and 2,7.2009 respectively to the petitioners without insisting upon any No Objection Certificate. 2. No objection certificate has been insisted by virtue of G.O.Ms.No.150, Commercial Taxes dated 29. 2000 issued under Section 22-A of the Registration Act. In a similar circumstance on refusal of registration of document, Section 22-A of the Registration Act, was challenged before the Rajasthan High Court, which held Section 22-A of the Registration Act as ultra vires. On an appeal to the Honble Supreme Court, confirmed the judgment in the case of State of Rajasthan vs. Basant Nahata reported in 2005 (4) CTC 606. 3. Since Section 22-A of the Registration Act 1908 itself was struck down by the Rajasthan High Court which was confirmed by the Honble Supreme Court, refusal of registration of document under Section 22-A of the Act is not sustainable. In view of the judgment of the Supreme Court, the Government of Tamilnadu also issued G.O.Ms.No.139 CT & Registration (J1) dated 27. 2008 withdrawing the G.O.Ms.No.150 dated 29. 2000. 4. In view of the withdrawal of the G.O.Ms.No.150 Commercial Taxes Department dated 29. 2000, the petitioners documents conveying superstructures of the property belonging to the temple have to be registered by the authorities. Therefore the second and third respondents are directed to register the document Nos.39, 40 and 35 of 09 dated 7. 2009, 7. 2009 and 7. 2009 and return the same to the petitioners respectively within two weeks from the date of the receipt of a copy of this order. 5. With the above direction these writ petitions are disposed of. No costs.